https://www.taxtmi.com/caselaws?id=772315 CESTAT Kolkata allowed the appeal, setting aside demand for central excise duty on 204123.09 MT of iron and steel scrap. The tribunal held that Annual Statistics Report (ASR) data cannot form basis for alleging clandestine clearance as it differs from Central Excise records in compilation method and purpose. Department failed to provide corroborative evidence of excess raw materials, manufacturing, or clandestine removal. Extended limitation period was improperly invoked since ASRs were regularly submitted to authorities, negating suppression allegations. Penalty under Section 11AC was also unsustainable due to lack of evidence establishing clandestine activities. en-us Tue, 03 Jun 2025 00:00:00 +0530 Fri, 06 Jun 2025 08:31:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772315 CESTAT Kolkata allowed the appeal, setting aside demand for central excise duty on 204123.09 MT of iron and steel scrap. The tribunal held that Annual Statistics Report (ASR) data cannot form basis for alleging clandestine clearance as it differs from Central Excise records in compilation method and purpose. Department failed to provide corroborative evidence of excess raw materials, manufacturing, or clandestine removal. Extended limitation period was improperly invoked since ASRs were regularly submitted to authorities, negating suppression allegations. Penalty under Section 11AC was also unsustainable due to lack of evidence establishing clandestine activities. Case-Laws Central Excise Tue, 03 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772315